Auditing and Assurance Services (16th Edition)
Auditing and Assurance Services (16th Edition)
16th Edition
ISBN: 9780134065823
Author: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Chris E. Hogan
Publisher: PEARSON
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Chapter 1, Problem 23DQP

As discussed in the chapter opening vignette and on page 9, companies are increasingly issuing reports on corporate social responsibility. Visit the Global Reporting Initiative website (www.globalreporting.org) and answer the following questions.

  1. a. What is the vision and mission of the Global Reporting Initiative?
  2. b. What is a sustainability report? Explain the use of sustainability reports in integrated reporting.
  3. c. Explain the two “in accordance” GRI guideline reporting options. What is the GRI guidance on assurance for “in accordance” reports?
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